How much SDLT do I pay on a £1,250,000 property as a non-uk resident?

£93,750 of Stamp Duty Land Tax on a £1,250,000 purchase in England or Northern Ireland for the 2026/27 tax year, treated as a non-uk resident buyer. That works out to an effective rate of 7.50% across the whole purchase price. Standard bands plus a +2% non-UK-resident surcharge on every band (effective 1 April 2021).

Who counts as a "non-UK resident" for the SDLT surcharge?

HMRC's SDLT residency test is purely time-based: you're non-resident if you spent fewer than 183 days in the UK in the 12 months before completion. It is NOT the same as the Statutory Residence Test used for Income Tax. The day count is calendar-day based - any part-day in the UK counts as one day. The +2% surcharge has applied since 1 April 2021.

Can I claim the surcharge back if I move to the UK after completion?

Yes. If you spend at least 183 days in the UK in any continuous 365-day period that includes the year of completion (or the year before), you can reclaim the +2% surcharge from HMRC. Claims are made by amending the SDLT return within 2 years of completion. Many non-resident buyers planning to move to the UK pay the surcharge upfront and reclaim once the day count is satisfied.

What happens if I'm also buying an additional property as a non-resident?

The two surcharges stack additively: standard SDLT + 5% additional-property surcharge + 2% non-resident surcharge = standard + 7% on every band. At £1,250,000 a non-resident buying an additional property pays £156,250 - the highest SDLT exposure of any buyer combination.

£1,250,000 property as Non-UK resident: SDLT calculation 2026/27

Buying a £1,250,000 property in England or Northern Ireland as a non-uk resident buyer in the 2026/27 tax year? Stamp Duty Land Tax comes to £93,750, an effective rate of 7.50% across the whole purchase price. Standard bands plus a +2% non-UK-resident surcharge on every band (effective 1 April 2021). Figures below are computed live from the same engine that powers the main SDLT calculator and reproduce against HMRC's official tool.

Mortgage context: at a 10% deposit (£125,000), the loan needed is £1,125,000. At a standard 4.5x loan-to-income multiplier the household would need £250,000 of gross annual income to qualify. See the mortgage affordability calculator for stress-tested monthly payments.

Headline figure

Total SDLT due

£93,750

Effective rate

7.50%

Cash needed at completion (SDLT + 10% deposit)

£218,750

Band breakdown

SDLT is charged in slices: each portion of the purchase price falls into one band and is taxed at that band's rate. The figures below match the gov.uk SDLT bands for the standard bands plus the +2% non-UK resident surcharge applied across every band.

Band	Rate	Amount in band	Tax
£0 - £125,000	2.0%	£125,000	£2,500
£125,000 - £250,000	4.0%	£125,000	£5,000
£250,000 - £925,000	7.0%	£675,000	£47,250
£925,000 - £1,500,000	12.0%	£325,000	£39,000
Total SDLT		£1,250,000	£93,750

Same £1,250,000 price across all buyer types

Buyer status changes the SDLT bill dramatically at the same purchase price. The table below shows every scenario the SDLT engine handles for £1,250,000.

Buyer type	SDLT due	Effective rate	vs mover	Page
First-Time Buyer	£68,750	5.50%	£0	View
Mover	£68,750	5.50%	-	View
Additional dwelling	£131,250	10.50%	+£62,500	View
Non-UK resident (this page)	£93,750	7.50%	+£25,000	-

Same buyer type at other price points

How SDLT scales for a non-uk resident as the purchase price moves up and down the ladder.

Price	SDLT due	Effective rate	Page
£1,250,000 (this page)	£93,750	7.50%	-
£750,000	£42,500	5.67%	View
£1,000,000	£63,750	6.38%	View
£1,500,000	£123,750	8.25%	View

Property tax in Scotland and Wales at £1,250,000

SDLT applies in England and Northern Ireland only. Scotland charges LBTT (different bands plus an 8% Additional Dwelling Supplement on the whole price); Wales charges LTT (no first-time-buyer relief). The same £1,250,000 purchase at the closest equivalent buyer status:

Region / tax	Tax due	Effective rate	Calculator
England / NI - SDLT (this page)	£93,750	7.50%	SDLT
Scotland - LBTT	£108,350	8.67%	LBTT hub
Wales - LTT	£148,700	11.90%	LTT hub

Mortgage affordability at £1,250,000

Buying a £1,250,000 property typically means a 10% deposit (£125,000) plus the £93,750 of SDLT. The loan needed is £1,125,000. Lender loan-to-income multipliers determine the income required:

Multiplier	Income needed	Common availability
4.0x (conservative)	£281,250	Most lenders' default for joint applicants
4.5x (standard)	£250,000	FPC portfolio-cap threshold; typical sole strong-income offer
5.0x (stretch)	£225,000	Specialist lenders, strong affordability evidence

Run the full affordability stress test (rate + 3pp, monthly payments, regional transaction tax) on the mortgage affordability calculator.

Next steps

Stamp Duty calculator hub - run any custom price + buyer combination.
Mortgage affordability calculator - income, deposit, and monthly-payment context.
Scotland LBTT calculator - different bands plus 8% ADS on additional dwellings.
Wales LTT calculator - different bands again; no FTB relief.
All buyer types at £1,250,000 - side-by-side four-scenario page.

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Frequently asked questions

How much SDLT do I pay on a £1,250,000 property as a non-uk resident?: £93,750 of Stamp Duty Land Tax on a £1,250,000 purchase in England or Northern Ireland for the 2026/27 tax year, treated as a non-uk resident buyer. That works out to an effective rate of 7.50% across the whole purchase price. Standard bands plus a +2% non-UK-resident surcharge on every band (effective 1 April 2021).
Who counts as a "non-UK resident" for the SDLT surcharge?: HMRC's SDLT residency test is purely time-based: you're non-resident if you spent fewer than 183 days in the UK in the 12 months before completion. It is NOT the same as the Statutory Residence Test used for Income Tax. The day count is calendar-day based - any part-day in the UK counts as one day. The +2% surcharge has applied since 1 April 2021.
Can I claim the surcharge back if I move to the UK after completion?: Yes. If you spend at least 183 days in the UK in any continuous 365-day period that includes the year of completion (or the year before), you can reclaim the +2% surcharge from HMRC. Claims are made by amending the SDLT return within 2 years of completion. Many non-resident buyers planning to move to the UK pay the surcharge upfront and reclaim once the day count is satisfied.
What happens if I'm also buying an additional property as a non-resident?: The two surcharges stack additively: standard SDLT + 5% additional-property surcharge + 2% non-resident surcharge = standard + 7% on every band. At £1,250,000 a non-resident buying an additional property pays £156,250 - the highest SDLT exposure of any buyer combination.